Publication 1915 (11-2014) UNDERSTANDING YOUR IRS INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER ITIN
Publication 1915 (11-2014)
- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish
IMPORTANT INFORMATION TO NOTE:
IRS assistance is available to help you prepare your Form W-7/W-7(SP)
In the United States, call: 1-800-829-1040 (toll-free) or
Visit an IRS Taxpayer Assistance Center (TAC) or Call your local IRS Taxpayer Assistance Center.
For listings of your local IRS TACs or IRS authorized Acceptance Agents, go to http://www.irs.gov.
Overseas help can be obtained from the following IRS offices:
Location Address Telephone Number
-------------------------------------------------------------
London, United States Embassy [44] (207) 894-0477
England 24 Grosvenor Square
London W1K 6AH England
United Kingdom
Paris, United States Embassy [33] (1) 4312-2555
France 2 Avenue Gabriel
75382 Paris Cedex 08,
France
Frankfurt, U.S. Consulate Frankfurt [49] (69) 7535-3823
Germany Geissener Str. 30
60435 Frankfurt am main,
Germany. See
Persons outside the U.S. may call 1-267-941-1000 for assistance (this is not a toll-free call).
IMPORTANT INFORMATION TO NOTE:
1. A passport is a stand alone document for proof of your "identity" and "foreign status" only. If you submit an original valid passport (or copy certified by the issuing agency), you do not need to submit a combination of at least two or more other current documents from the Table on Page 22. However, any supplemental documentation to prove "Exception" criteria, must always be submitted along with your Form W-7
2. You may not e-file a tax return(s) using an ITIN in the year in which it is received. If you apply for and receive an ITIN this year, you may not e-file any tax return using that ITIN (including prior year returns) until next year. (See Page 10 for additional information on e-filing).
3. Rental income distributions that are subject to federal tax withholding/and or reporting have been added to Exception 1(d).
4. The entry date in the U.S. (Line 6d, Form W-7) must contain the complete date on which you entered the United States for the purpose for which you are requesting an ITIN. The date should be entered in month/day/year format (mm/dd/yyyy). If you have not entered the U.S. enter "Never entered the United States" on this line.
5. Copies of a passport must include the U.S. visa pages if a visa is required for your Form W-7 application. (For example if you check reason box (f) or (g) on Form W-7, make sure to include a copy of the visa).
6. Beginning in 2016, the IRS will deactivate an ITIN that has been not been used on at least one tax return in the past five years.
REMINDERS:
1. All documents must be original documents or copies certified by the issuing agency.
2. Apply using the most current Form W-7, Application for IRS Individual Taxpayer Identification Number or Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. All subsequent notices and correspondence will be sent to you in the language of the original Form W-7/W-7(SP) that you submit to IRS.
3. All ITIN applications (including those submitted by Acceptance Agents) must have an original valid U.S. Federal income tax return attached to Form W-7. ITINs will not be assigned prior to the taxpayer filing a valid U.S. Federal income tax return (Form 1040, 1040EZ, 1040NR, 1040NR-EZ, 1040X), to pay or claim withheld taxes unless an "exception" to the tax return filing requirement is met (see "Exceptions" later in this publication).
4. If an ITIN is being requested for a dependent under 14 years of age (18 if a student) then one of the supporting documents to prove "foreign status" and "identity" must be a Birth Certificate, unless a passport is submitted.
5. Supply original proof of identity and foreign status documents or copies certified by the issuing agency -- there are only 13 acceptable documents (see the "Supporting Documentation Table" later in this Publication). The IRS will only accept original documents or copies certified by the issuing agency. If you will need your documentation for any purpose within 60 days of submitting your ITIN application, you may wish to apply in person at designated IRS TAC offices where your passports and National IDs (these are the only documents designated TAC offices are reviewing) will be reviewed and returned to you immediately. If your documents have not been returned after 60 days, or if your mailing address has changed since submitting your application, you may call 1-800-829-1040 (toll-free within the United States). Taxpayers overseas can contact one of the IRS offices listed in this publication or call 1-267-941-1000 (not a toll-free number) for assistance.
6. First apply for a Social Security Number (SSN) if entering the U.S. with a green card or visa that permits you to obtain employment in the U.S. If the Social Security Administration (SSA) will not issue a SSN, a letter of denial must be obtained and attached to your Form W-7. This requirement applies if you are requesting an ITIN under an "exception". Refer to "Exceptions" for additional information for students, researchers and professors and individuals receiving honoraria payments.
7. Submit All Powers of Attorney to the IRS in English. Any POA's received in a foreign language will be considered invalid, unless accompanied by a certified English translation.
8. If you are a guardian or other legally responsible person, requesting an ITIN for your dependent under 18 years of age, (18 if a student), submit documentation along with Form W-7 to prove your relationship to the applicant. These documents can include adoption papers or court appointment papers showing legal guardianship. The dependent must be listed on the U.S. Federal income tax return that is attached to your Form W-7.
9. Mail Form W-7/W-7(SP), proof of identity documents and an original valid U.S. Federal income tax return to:
Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342
If you are using a private delivery service and need to provide a street address, send your Form W-7 package to:
Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000
CAUTION: If you are attaching your tax return to the Form W-7, do not use the mailing address in the instructions for your tax return. Do not send a "copy" of the return to any other IRS office.
You can apply for an ITIN by mail, at any IRS Taxpayer Assistance Center in the United States and at IRS offices abroad.
You can also apply through an Acceptance Agent, (see "What are Acceptance Agents?" later in this publication).
The IRS will send your ITIN in the form of an assignment letter. An ITIN does not change your immigration status or grant your right to work in the United States. An ITIN is for tax purposes only.
What is an ITIN?
An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. It is a nine-digit number beginning with the number "9", has a range of numbers from "70" to "88", "90" to "92" and "94" to "99" for the fourth and fifth digits and is formatted like a SSN (i.e. 9XX-7X-XXXX).
The ITIN is only available to individuals who are required to have a taxpayer identification number for tax purposes but who do not have, and are not eligible to obtain a SSN from the Social Security Administration (SSA). Only individuals who have a valid filing requirement or are filing a U.S. Federal income tax return to claim a refund of over-withheld tax are eligible to receive an ITIN. Generally a U.S. Federal income tax return must accompany the ITIN application, unless the individual meets one of the "exceptions." (See "Exceptions"). Caution: Applications for individuals who are requesting an ITIN as a spouse or a dependent of a primary taxpayer, must attach a valid U.S. Federal income tax return to the Form W-7.
ITINs are issued regardless of immigration status because both resident and nonresident aliens may have United States Federal tax filing and payment responsibilities under the Internal Revenue Code.
What is the purpose of an ITIN?
ITINs are used for tax purposes only, and are not intended to serve any other purpose. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers.
An ITIN:
1. Does not authorize work in the U.S. or provide eligibility for Social Security Benefits or the Earned Income Tax Credit.
2. Is not valid for identification outside of the tax system.
3. Does not change immigration status.
An applicant must enter his/her ITIN in the space provided for the SSN when completing and filing a U.S. Federal income tax return (1040EZ, 1040NR, 1040NR-EZ, 1040X).
NOTE: When applying for an ITIN for the purpose of filing a valid U.S. Federal income tax return, the applicant is required to file the tax return with the Form W-7/W-7(SP) application unless specifically meeting an exception to the tax return requirement. (See "Exceptions").
When did IRS start issuing ITINs and why?
In 1996, the U.S. Department of the Treasury issued regulations that introduced the ITIN, and required foreign persons to use an ITIN as their unique identification number on Federal tax returns (T.D. 8671, 1996-1 C.B.314). The regulations were intended to address the concern by the IRS and the U.S. Department of the Treasury that, without a unique number, taxpayers could not be identified effectively and tax returns could not be processed efficiently.
Are ITINs valid for identification?
ITINs are not valid for identification outside of the tax system and should not be offered as identification for non-tax purposes. ITIN applicants are not required to apply in person.
How do I know if I need an ITIN?
If you do not have a Social Security Number (SSN) and are not eligible to obtain a SSN, but you are required to furnish a tax identification number to file a U.S. Federal income tax return, be claimed as a spouse or dependent on a U.S. tax return or furnish a tax identification number for any other Federal tax purpose, you must apply for an ITIN. An alien individual cannot have both an ITIN and a SSN.
If you are eligible for a SSN, you must first apply for one. Persons eligible to receive a Social Security Number are not eligible to receive an ITIN. Treasury regulations governing Internal Revenue Code Section 6109 require a valid taxpayer identification number for each person listed on the tax return. If the Social Security Administration denies the applicant's request for a SSN they will issue a letter of denial. That letter must be attached to the Form W-7 when it is submitted to the IRS.
NOTE: Although most applicants are required to file their U.S. Federal income tax return by attaching it to Form W-7/W-7(SP), there are exceptions to this requirement. (See "Exceptions").
Who Must Apply?
Any individual who is not eligible to obtain a SSN but who must furnish a taxpayer identification number to the IRS must apply for an ITIN on Form W-7/W-7(SP). Do not complete Form W-7/W-7(SP) if you have a SSN or if you are eligible to obtain a SSN (i.e., A United States citizen or person lawfully admitted for employment).
Applicants must have a valid filing requirement and file an original valid U.S. Federal income tax return with their ITIN applications, unless they meet one of the exceptions listed later in this publication.
NOTE: "Exceptions" relate to the "tax return filing requirement only". They do not relate to the "tax purpose". Therefore, all individuals must have a "tax purpose" for requesting an ITIN, whether or not a U.S. Federal income tax return is submitted to the IRS with Form W-7.
To determine if you have a filing requirement, see Publication 17, "Your Federal Income Tax" or Publication 519, "A United States Tax Guide for Aliens".
Examples of who needs an ITIN:
• A nonresident alien individual eligible to obtain the benefit of a reduced tax withholding rate under an income tax treaty. See
Pub. 515, "Withholding of Tax on Nonresident Aliens and Foreign Entities".
• A nonresident alien individual not eligible for a SSN who is required to file a U.S. Federal income tax return or who is filing a U.S. tax return only to claim a refund.
• A nonresident/resident alien individual not eligible for a SSN who elects to file a joint U.S. Federal income tax return with a spouse who is a U.S. citizen or resident.
• A U.S. resident alien (based on the substantial presence test) who files a U.S. Federal income tax return but who is not eligible for a SSN. For information about the substantial presence test, see Pub. 519, U.S. Tax Guide for Aliens.
• An alien spouse, claimed as an exemption on a U.S. Federal income tax return, who is not eligible to obtain a SSN.
• An alien individual eligible to be claimed as a dependent on a U.S. Federal income tax return but who is not eligible to obtain a SSN. To determine if an alien individual is eligible to be claimed as a dependent on a United States Federal income tax return, see Pub. 501, "Exemptions, Standard Deductions, and Filing Information", and Pub. 519, "A United States Tax Guide for Aliens".
• A nonresident alien student, professor, or researcher who is required to file a United States Federal income tax return but who is not eligible for a SSN.
If you have an application for a SSN pending, do not file Form W-7/W-7(SP). Complete Form W-7/W-7(SP)
onlywhen the SSA notifies you that a SSN cannot be issued. Proof that the SSA denied your request for a SSN must be included with your submission of Form W-7/W-7(SP), whether you are attaching your U.S Federal income tax return or requesting an ITIN under one of the "exceptions".
To request a SSN, use Form SS-5, "Application for a Social Security Card, (Original, Replacement or Correction)". This form can be obtained from the SSA or downloaded from the IRS web site at http://www To find out if you are eligible to obtain a SSN, contact your nearest SSA Office.
IMPORTANT NOTE: If you are filing for an extension of time to file a United States Federal income tax return (Form 4868 or Form 2688) or making an estimated payment with Forms 4868, 2688, or Form 1040-ES/1040-ES (NR), "Estimated Tax for Individuals/Estimated Tax for Nonresident Aliens" do not file the Form W-7/W-7(SP) with these forms. Write "ITIN TO BE REQUESTED" wherever the ITIN or SSN is requested. An ITIN will be issued only after you have filed a valid U.S. Federal income tax return and have met all other requirements.
When will my ITIN be deactivated?
ITINs will be deactivated if not used on a federal income tax return for any year during a period of five consecutive years. The IRS will not deactivate an ITIN that has been used on at least one tax return in the past five years.
To ease the burden on taxpayers and give their representatives and other stakeholders time to adjust, the IRS will not begin deactivating unused ITINs until 2016. This grace period will allow anyone with a valid ITIN, regardless of when it was issued, to still file a valid return during the upcoming tax-filing season. A taxpayer whose ITIN has been deactivated and needs to file a U.S. return can reapply using Form W-7. As with any ITIN application, original documents, such as passports, or copies of documents certified by the issuing agency must be submitted with the form.
How do I apply for an ITIN?
You must complete Form W-7/W-7(SP) and attach a valid U.S. Federal income tax return, unless you qualify for an exception. Include your original, or copy certified by the issuing agency of identity documents along with the "letter of denial" from the SSA (if applicable). Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the 1040EZ instructions. Instead, send your return, Form W-7/W-7(SP) and proof of identity documents to the address listed in the Form W-7 instructions:
Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342
You may also apply using the services of an IRS-authorized Acceptance Agent or visit an IRS Taxpayer Assistance Center (TAC) in lieu of your mailing the information to the IRS. TACs in the United States provide help with ITIN applications on a walk-in basis. TACs are available to:
• Assist taxpayers in the preparation of the Form W-7/W-7(SP).
• Answer questions about Form W-7/W-7(SP).
• Review and/or validate your identity. Designated TAC offices will validate passports and National ID documents for primary, secondary and dependents in person.
• Forward your Form W-7/W-7(SP), and accompanying U.S. Federal income tax return, if applicable, to the IRS processing service center.
For overseas assistance contact one of the overseas IRS offices listed in the front of this publication.
Telephone assistance is also available by calling the IRS toll-free number at 1-800-829-1040 (inside the United States) for information and help in completing your Form W-7/W-7(SP) and your tax return.
International applicants may call 1-267-941-1000 (not a toll free number) for assistance. This number is not available for residents of the U.S.
REMINDER: Use the most current version of Form W-7 to avoid delays in processing or the application being returned to you.
Deceased Taxpayers
Beginning April 1, 2009, the IRS began processing Forms W-7, Application for IRS Individual Taxpayer Identification Number, for deceased taxpayers. When an ITIN is being requested, the word "Deceased" should be written across the top of the Form W-7. In addition to meeting all requirements in the Form W-7 instructions for obtaining an ITIN, additional documentation to substantiate the death of the individual must be provided pursuant to the chart below.
---------------------------------------------------------------
IF YOU ARE THEN YOU MUST ATTACH
---------------------------------------------------------------
(a) The surviving • Form W-7
spouse filing an • US Federal income
original or amended tax return
joint return with your • Documentation substantiating
deceased spouse "identity" and "foreign status"
---------------------------------------------------------------
(b) The court • Form W-7
appointed executor • US Federal income
or administrator tax return
of the deceased's • Documentation substantiating
estate filing an "identity" and "foreign status"
original tax return along with
on behalf of the • A court certificate showing
deceased your appointment
--------------------------------------------------------------
(c) Not the surviving • Form W-7
spouse claiming a • US Federal income
refund on a joint tax return
return and there was • Documentation substantiating
no executor or "identity" and "foreign status"
administrator of the along with
deceased's estate • Form 1310
appointed • A copy of the Certificate of Death
---------------------------------------------------------------
• If a Form W-7 is attached for a deceased taxpayer under 18 years of age, then one of the documents proving "identity" must be a birth certificate, unless a passport is submitted.
Where Can I get a Form W-7/W-7(SP)?
Forms can be obtained by:
• Calling 1-800-829-3676 within the continental United States only. Bulk quantities may also be ordered through this number.
• Using a personal computer to download Form W-7/W-7(SP) from our world wide web site at http://www.irs.gov!EN
• Visiting the nearest IRS Taxpayer Assistance Center or Overseas IRS office.
• Writing to: Internal Revenue Service National Distribution Center 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613
What information must be included on Form W-7/W-7(SP)?
Form W-7/W-7(SP) will request the following type of information:
• Reason for applying
• Applicant's full name (and birth name if different)
• Applicant's foreign address
• Applicant's country of citizenship
• Applicant's mailing address
• Applicant's date and place of birth
• Information about a passport or visa
• The signature of the applicant, or if the applicant is a dependent under the age of 18, it may be the signature of the parent, court appointed guardian or Power of Attorney. (see "Signature" later in this Publication).
NOTE:
In addition to completing the form you must also attach appropriate identification documents and a valid US Federal income tax return (unless an exception to the return filing requirement is met).
General information for the completion of Form W-7/W-7(SP) begins on Page 13.
Where do I attach my Form W-7/W-7(SP)?
If you are required to file a U.S. Federal income tax return with this form, attach Form W-7/W-7(SP) to the front of your return. If you are applying for more than one ITIN for the same return (such as for a spouse or dependents) attach all Forms W-7/W-7(SP) in the order that the individuals are listed on the tax return.
Where do I file my Form W-7/W-7(SP)?
By Mail: Mail your completed application, your original U.S. Federal income tax return and any other substantiating or supporting identification documents listed on the Supporting Documentation Table to:
Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342
If you are using a private delivery service send your Form W-7 package to:
Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000
CAUTION: Do not use the mailing address in the instructions for your U.S. Federal income tax return; use the address above. Do not send a copy of the return to any other IRS office.
In Person: You can apply for an ITIN by bringing your completed forms and documentation to any IRS Taxpayer Assistance Center(TAC) in the United States and most IRS offices abroad. Participating IRS TACs will only certify passports and national identification cards that are original documents or copies certified by the issuing agency. These documents are returned to you on site. Any other types of documents presented at TACs are forwarded with the complete application to the IRS processing center.
Through Acceptance Agents: You can also apply through an Acceptance Agent authorized by the IRS to facilitate the ITIN application process for you. To obtain a list of authorized Acceptance Agents in you area, visit the IRS website at http://www.irs.gov
REMINDER: Keep a copy of your application for your records.
What are Acceptance Agents?
Acceptance Agents (AAs) are persons (individuals or entities (colleges, financial institutions, accounting firms, etc.)) who have entered into formal agreements with the IRS that permit them to assist applicants in obtaining ITINs. Certifying Acceptance Agents (CAAs) are individuals or entities who assume a greater responsibility. They are authorized to verify the applicant's claim of "identity" and "foreign status", by reviewing supporting documentation and verifying the authenticity, accuracy and completeness of the documents for primary and secondary taxpayers. They will submit Form W-7, U.S. federal income tax return and any supplemental documentation to the IRS on your behalf. Applications for dependents must be submitted with the original documents or copies certified by the issuing agency. In addition, once the ITIN is issued, the CAA receives your number directly from IRS.
IRS does not charge a fee to obtain an ITIN, however, a person acting as an AA/CAA may charge a fee for his/her services. A list of authorized Acceptance Agents is available on the IRS website at http://www.irs.gov
NOTE: Even if you are utilizing the services of an Acceptance Agent, you must follow all procedures outlined in this Publication for obtaining an ITIN, (i.e. attaching Form W-7/W-7(SP) to your U.S. Federal income tax return, unless you meet one of the "exceptions" to the tax return filing requirement). Acceptance Agents only facilitate the application process and are not authorized to issue the ITIN directly.
Will I have to pay to get an ITIN?
The IRS does not require payment of a fee for issuing an ITIN. However, fees may apply if you choose to use the services of an Acceptance Agent.
When should I apply for my ITIN?
Complete Form W-7/W-7(SP) as soon as you are ready to file your U.S. Federal income tax return, since you must attach the return to your application. However if you meet one of the exceptions to the tax return filing requirement, submit your completed Form W-7/W-7(SP), along with your proof of "identity" and "foreign status" and the required supplemental documents to substantiate your qualification for the exception, as soon as possible after you determine you are covered by an exception. You can apply for an ITIN any time during the year; however, if the tax return you attach to Form W-7 is filed after the return's due date, you may owe interest and/or penalties.
How long does it take to get an ITIN?
If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS assigning your tax identification number usually within six weeks (8 to 10 weeks if requested during peak tax time (January 15 through April 30) or from abroad). Applications mailed from abroad may take considerably longer. If you have not received a response within the referenced time period, you may call 1-800-829-1040 (toll-free within the United States) to request the status of your application. Taxpayers overseas can contact one of the IRS offices listed in the front of this publication or call 1-267-941-1000 (not a toll-free number).
Can I get an ITIN if I am an undocumented alien?
Yes, if you are required to file a U. S. Federal income tax return or qualify to be listed on another individual's tax return as a spouse or dependent, you must have either a valid SSN or an ITIN. If you are an undocumented alien and cannot get a SSN, you must get an ITIN for tax purposes. Remember, having an ITIN does not:
• Give you the right to work in the United States,
• Change your immigration status, or
• Entitle you to the Earned Income Tax Credit or Social Security benefits.
Can I e-file a tax return with an ITIN?
Yes, however, you can only e-file a tax return using an ITIN in the calendar year following the year in which you receive it. For example, if you apply for and receive an ITIN this year, you may not e-file any tax return (including prior year returns) using that ITIN, until next year.
Due to IRS e-file limitations on prior year tax returns, in January 2013 you may only e-file tax returns for years 2012 and 2011.
Is the Form W-7 available in any foreign language?
Yes, this form is available in Spanish as Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos.
What are the documentation requirements when applying for an ITIN?
The Form W-7 Application must be accompanied by the following documentation when applying for an ITIN:
1. Your original valid U.S. Federal income tax return for which the ITIN is needed along with the letter of denial from the SSA (if applicable). However if one of the exceptions to the tax return filing requirement applies, you must also attach the documentation that is required to support that exception.
2. The original documents or copies of documents certified by the issuing agency that substantiate the information provided on the Form W-7/W-7(SP). The supporting documentation must be consistent with the applicant's information provided on Form W-7/W-7(SP). For example, the name, date of birth and country of citizenship on the document you submit, must be the same as lines 1a, 4 and 6a of the Form W-7/W-7(SP).
NOTE:
IRS will mail your original documents (passport, etc.) back to you at the mailing address you entered on your Form W-7. If you plan to move, ensure that you use a mailing address where you will be able to receive your mail. By visiting a designated IRS TAC office to apply for an ITIN, an IRS employee can review your passport and National ID and return it to you immediately. This alleviates any long delays waiting for your original documentation (passports, etc.) to be returned to you by mail.
Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents.
The documentation you present must:
1. Verify your identity by containing your name and photograph and support your claim of foreign status. (see "Supporting Documentation Table" in the Exhibits).
2. Be an original document
3. Be a copy of an original document if you do any of the following:
• Have the copies certified by the issuing agency of the original record.
• Officers at U.S. Embassies and Consulates overseas may provide notarial and authentication services. Contact the Consular Section, American Citizens Services of the U.S. embassy or consulate in advance to determine the hours of operation for these services.
• Notarized copies are acceptable for these situations ONLY:
• Reason code "a" and "h" are both checked and no tax return is attached and claiming a Tax Treaty Benefit.
• Military spouses and military dependents without an SSN who need an ITIN. (Military spouses use box "e" on Form W-7 and dependents use box "d"). Exceptions to the new documentation requirements will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent's U.S. military identification, or applying from an overseas APO/FPO address. Reason code "d" is checked with an FPO/APO address or military ID only. Reason code "e" is checked with an FPO/APO address or military ID only.
Documents must be notarized by a United States public notary legally authorized within his or her local jurisdiction or a foreign notary legally authorized as outlined by the Hague convention who will attach an Apostille to the document. The Apostille must remain attached to the document.
• Be current, i.e. not expired. The definition of "current" for applying for an ITIN is as follows:
• Birth certificates do not contain expiration dates and, therefore, will be considered current.
• Passports and National Identification cards displaying an "expiration" date will be considered current only if the date displayed on the document has not expired prior to the date the Form W-7/W-7(SP) is submitted.
• School records are valid only for dependents under the age of 14 (or under 18 years of age if a student). School records will be considered current if they are for a school term that ended within 12 months of the date of the Form W-7 application. For example, for a January 2015 application, the school term must have ended January 2014 or later. Acceptable documents include report cards, transcripts or provider letters issued by the school and signed and stamped by a school official. The school record must contain the student's name, course work with grades (unless under age 6), date of grading periods (unless under age 6), school name and address.
• Medical records are valid only for dependents under the age of 6. Medical records will be considered current if the date displayed on the medical record is not more than one (1) year from the date of last immunization or provider letter. The only acceptable medical record is a shot or immunization record which documents the patient's name and chronological dates of the patient's medical history and care. The record must contain the child's name, date of birth, and verifiable address. It must also document the name, address and phone number of the doctor, hospital, or clinic where the last treatment was administered. If this information is not included on the medical record you must provide a dated letter on official letterhead from the federal authority, physician, hospital or clinic who administered the latest care of the child. If a date of entry is required for the applicant on Form W-7 Line 6d, the medical record must be from a U.S. facility.
"Original" documents you submit will be returned to you. You do not need to provide a return envelope. "Copies" of documents will not be returned. If your original documents are not returned within 60 days, you may call the IRS (see "Telephone Help") to inquire as to the status. Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. The IRS will then return the documents in the envelope provided by the applicant.
What documents are acceptable as proof of identity and foreign status?
IRS has streamlined the number of documents the agency will accept as proof of identity and foreign status to obtain an ITIN. If you submit an original passport or a properly notarized or certified copy of a valid passport you do not need to submit any other documents from the list below.
NOTE: Copies of a passport must include the U.S. visa pages if a visa is required for your Form W-7 application.
If you do not have a passport, you must provide a combination of current documents (at least two or more) that show your name and photograph and support your claim of identity and foreign status. With the exception of children under 14 years of age (under 18 years of age if a student), at least one document you present must contain a recent photograph. If you are requesting an ITIN as a "dependent", documentation to prove "foreign status" and "identity" must include a civil "Birth Certificate", unless a Passport is submitted.
NOTE: If you submit copies of original documents that display information on both sides (front and back), the copy that is submitted must also show the information from both sides of the document.
Listed below are the only documents that will be accepted by IRS:
• Passport (stand alone document)
• United States Citizenship and Immigration Services (USCIS) photo identification
• Visa issued by the US Department of State
• United States driver's license
• United States military identification card
• Foreign driver's license
• Foreign military identification card
• National identification card. The document must be current, and contain the individual's name, address, photograph, date of birth and expiration date (i.e. Mexican Matricula card)
• U. S. State identification card
• Foreign voter's registration card
• Civil birth certificate *
• Medical records (dependent's only -- under 6 years of age;
• School Records (dependent's only -- under 14 years of age; under 18 years of age if a student) *
(* may be used to establish foreign status only if documents are foreign.)
NOTE: You may subsequently be requested to provide a certified translation of foreign language documents.
If you have applied for a Social Security Number, but the Social Security Administration has denied your request, your ITIN application must also contain an official letter, form, or other documentation from the SSA providing proof that your application was denied. (This pertains only to persons who have been issued a Visa from the US Department of State that enables them to obtain a SSN.) This proof must be attached to your Form W-7/W-7(SP) or your application for an ITIN will be rejected.
Students who enter the U.S. on an "F", "J", or "M" visa, but who will not be employed and are here only for the purpose of study, or persons present in the U.S. who are receiving only honoraria payments, do not have to go to the SSA to try and obtain a Social Security Number first. A letter from the Designated School Official (DSO), Responsible Officer (RO) or Authorized School Official can be submitted in lieu of a letter from the SSA when a U.S. Federal income tax return is attached or when an exception is being claimed. Student and Exchange Visitor Program (SEVP) approved institutions for nonresident alien students and exchange visitors and their dependents classified under section 101(a)(15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)(15)(F), (M) or (J)} A certification letter is required for each Form W-7 application: primary, associated secondary (spouse) and dependent(s). (See the Exception Chart at the end of this publication.)
What is a National Identification Card?
Some foreign governments issue identification cards to their citizens. IRS will accept these cards as proof of identity and foreign status in combination with other documents described above if the card is current (i.e. not expired) and contains the applicant's name, address, photograph, and date of birth.
What are the "exceptions" to the requirement to attach a U.S. Federal income tax return?
Although most ITIN applicants must attach a valid U.S. Federal income tax return to their Form W-7 application, there are limited circumstances under which an ITIN will be issued without an attached return. If any of the five exceptions listed below apply to you, you will not need to attach a tax return to your W-7/W-7(SP).
These exceptions are explained in detail in the Exhibit section at end of this Publication. If you claim an exception to the requirement to submit a valid original U.S. Federal income tax return with Form W-7/W-7(SP) you must submit proof of your claim in lieu of the tax return.
NOTE: Applicants with a VISA that is valid for employment, and who will be employed in the U.S., should first apply for a SSN with the Social Security Administration (SSA).
If you are unable to obtain a SSN after completing Form SS-5, a denial letter from the SSA must be attached to your Form W-7/W-7(SP) or your application will be rejected. Remember, you are not eligible for an ITIN if you are eligible to obtain a SSN.
Exception 1. Third Party Withholding on Passive Income;
• Third Party Withholding on Passive Income. IRS information reporting and/or tax withholding is required and apply to third parties (frequently banks and other financial institutions), who will request a TIN from you to enable them to comply with U.S. Treasury Regulations. To obtain an ITIN under this exception, you must include supporting documentation with your Form W-7/W-7(SP) showing that you own an asset that generates income subject to IRS information reporting and/or tax withholding requirements that will take place within the current tax year. A letter or signed statement from your bank, financial institution or withholding agent must be attached.
Exception 2. Wages, Salary, Compensation and Honoraria Payments with Tax Treaty Benefits Claimed; Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; Scholarships, Fellowships and Grants -- No Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed
• Wages, Salary or Compensation and Honoraria Payments* -- Tax Treaty Benefits claimed. IRS information reporting and tax withholding is required by law and apply to third parties who will request a TIN from you to enable them to comply with U.S. Treasury Regulations. To obtain a TIN under this exception, you must attach a letter from the SSA denying your request for a Social Security Number.
* Individuals present in the U.S. who are receiving honoraria payments
only,
do nothave to apply for a SSN or submit letter of denial from the SSA. A letter from the Authorized School Official who extended the invitation will suffice.
• Scholarship, Fellowship or Grant Income. IRS information reporting and/or tax withholding is required by law and apply to third parties who will request a TIN from you to enable them to comply with U.S. Treasury Regulations. Students on a F-1, J-1 or M-1 visa who will
notbe working while studying in the U.S., will not have to apply for a SSN. Student and Exchange Visitor Program (SEVP) approved institutions for non-resident alien students and exchange visitors, their spouses and dependents classified under section 101(a)(15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a) (15)(F), (M) or (J)} A certification letter is required for each Form W-7 application: primary, associated secondary (spouse) and dependent(s).
• Gambling Winnings -- Tax Treaty Benefits claimed. If you are a nonresident alien visitor with gambling winnings, your Form W-7/W-7(SP) will be processed under an exception (2) only if submitted through the appropriate gaming official serving as an authorized ITIN Acceptance Agent.
Exception 3. Third Party Reporting of Mortgage Interest
Under the Internal Revenue laws, most recipients (lenders) of home mortgage interest report the amount of interest they receive from the borrower to both the IRS and the borrower. This reporting is usually done on a Form 1098, Mortgage Interest Statement. First time filers who secure a home loan may seek an ITIN to provide to their lender.
Exception 4. Third Party Withholding -- Disposition by a Foreign Person of United States Real Property Interest
A tax withholding obligation is generally imposed on a buyer or other transferee (withholding agent) when a United States real property interest is acquired from a foreign person. This withholding serves to collect the tax that may be owed by the foreign person. In some instances, the foreign person may apply for a withholding certificate to reduce or eliminate withholding on the disposition of the real property. An ITIN would be needed for this transaction.
Exception 5. TD-9363.
This exception may apply if you have an IRS reporting requirement under Treasury Decision 9363 and are submitting Form W-7, Form 13350, and supplemental documentation. See the Exception Tables for information on the requirements for claiming Exception 5.
(See IRS Publication 501 for who qualifies to be claimed as a dependent.)
What are the rules for dependents?
Residents of Mexico, Canada, or U.S. nationals must use the same rules as U.S. citizens to determine who is a dependent and for which dependents exemptions can be claimed. For residents of the Republic of Korea (South Korea) there are two additional requirements, and for students and business apprentices from India they must also be able to claim the benefits of the United States-India tax treaty. See publication 501 (Exemptions, Standard Deduction and Filing Information), for additional information and to determine who may qualify as a dependent.
The dependent for which the Form W-7 is being submitted must be listed on the attached U.S. Federal income tax return.
NOTE: If your request for an Adoption Taxpayer Identification Number (ATIN) has been denied your dependent may be eligible for an ITIN. If you live abroad and are requesting an ITIN for a foreign child who has been adopted or legally placed in your home pending adoption, remember to include a copy of the legal documents evidencing your relationship to the child.
Are ITINs valid for work purposes?
ITINs do not authorize individuals to work in the United States and are not valid for employment purposes. However, if you are required to file a U. S. Federal income tax return and are ineligible to receive a SSN, you must obtain an ITIN.
Which aliens are eligible to receive Social Security Numbers?
Certain aliens by virtue of their nonimmigrant status are authorized to work in the United States. Some of the individuals must apply to the United States Citizenship and Immigration Services (USCIS) for an Employment Authorization Document (EAD). Any nonresident alien holding an EAD, or who is already authorized to work in the United States, is eligible to receive a SSN.
If you have an EAD, do not complete a Form W-7/W-7(SP) application unless the SSA has rejected your request for a SSN. Supporting documentation from the SSA substantiating the denial must be attached to your application. For more information on who is eligible to receive a Social Security Number, refer to the Social Security Administration website at http://www.socialsecurity.gov
What student visas qualify for employment?
Students who enter the United States under certain U.S. visas may be eligible to work in the United States. For more information on who is eligible to work and who must apply for an EAD, refer to the U.S. Citizenship and Immigration Services (USCIS) web site at http://uscis.gov
Which foreign students qualify for ITINs?
The employment rules for foreign students in the United States are set forth in appropriate United States Customs and Immigration Services (USCIS) laws and regulations. Information on these laws and regulations can be obtained from the nearest USCIS office, the USCIS website at http://uscis.gov or the appropriate office of the foreign students' university or learning institution. Generally, foreign students eligible to work in the United States, and who will be employed, should apply for a SSN. However, if they are denied a SSN, they may be eligible to apply for an ITIN by attaching the documentation from the SSA, substantiating the denial, to their Form W-7. (See the Exception Chart in the back of this publication for additional information on F-1, J-1 and M-1 students).
GENERAL INFORMATION FOR COMPLETION OF FORM W-7/W-7(SP)
Line by Line Instructions for Completing Form W-7/W-7(SP).
Please ensure that each line on Form W-7 is completed. If any of the fields are left blank or the information is not valid, the Form W-7 application will be suspended or rejected for incomplete or missing information. Enter N/A on the lines that do not pertain to you.
NOTE: If you discover that you have made an error on a Form W-7 that has already been submitted to the IRS, please do not file another Form W-7 with the correct information. Instead, wait until you have received correspondence from the IRS requesting the documentation or information and send it with your reply.
Reason You Are Submitting Form W-7/W-7(SP):
You must check only one box to indicate the reason you are completing Form W-7/W-7(SP). If more than one box applies to you, check the box that best explains your reason for submitting the Form. Exception: If you check box "a" or "f", then box "h" may also be checked. Treaty Country and Treaty Article must also be present, if applicable. Refer to IRS Publication 901, "Tax Treaties" if you need additional information.
[The following graphic has not been reproduced:
Form W-7]
----------------------------------------------------------------------
IF THEN
----------------------------------------------------------------------
Box "a" or Box "f" is The "treaty country" and "treaty article
checked
and
a tax treaty number" must be entered in the space
benefit is being claimed provided under box h.
----------------------------------------------------------------------
Box "d" or "e" is checked The full name and SSN or ITIN of the U.S.
person who is the citizen/resident alien
must be present in the space provided.
----------------------------------------------------------------------
Box "h" is checked The information describing in detail the
reason that the ITIN is being requested
must be present in the space provided
----------------------------------------------------------------------
Box "f" or "g" is checked A copy of the individual's visa must be
attached unless they are entering the U.S.
from Canada, Bermuda, Bahamas, Cayman
Islands or Turks and Caicos Islands.
----------------------------------------------------------------------
Note:
See "Exhibits" at the end of this publication for examples of completed Forms W-7
Line 1 -- Name:
L. 1a. Enter your legal name as it appears on your documents. This entry should reflect your name as it will appear on a United States Federal income tax return. Caution: Your ITIN will be established using this name. If you do not use this name on your tax return, the processing of the tax return may be delayed until discrepancies are resolved.
----------------------------------------------------------------------
Name 1a
First name Middle name Last name
(see instructions)
Mary Jane Doe
-------------------------------------------------
Name at birth if
1b
First name Middle name Last name
different
Mary Jane Smith
----------------------------------------------------------------------
L. 1b.
If an entry is present, it must reflect the applicants' name as it appears on their birth certificate.
If you are applying for an ITIN as a spouse or dependent of a U.S. citizen or resident alien, the full name of that person who is the citizen/resident alien must be entered in the space provided next to reason box (d) or (e).
---------------------------------------------------------------------
d
[x] Dependent of U.S. }
citizen/resident }
alien } Enter name and SSN/ITIN of U.S.
} citizen/resident alien (see instructions)
e
[ ] Spouse of U.S. }
John Doe SSN: 123-45-XXXX
citizen/resident }
alien }
---------------------------------------------------------------------
Line 2 -- Applicant's Mailing Address:
If a mailing address is used that is different from the address where the applicant normally resides (Line 3), then the address must include the street, city/town, province (if any), state/country and zip/foreign postal code.
----------------------------------------------------------------------
2
Street address, apartment number, or rural route
number.
If you have a P.O. box, see page 4.
Applicant's 1234 Market Street Apt. 1AAA
mailing address
-------------------------------------------------
City or town, state or province, and country.
Include ZIP code or postal code where appropriate.
Philadelphia, PA 19104
----------------------------------------------------------------------
Note:
Do not use a P.O. Box or an "in care of" (c/o) address instead of a street address if you are entering just a "country name" on Line 3.
Line 3 -- Foreign Address:
Enter your complete foreign address (non-U.S.) including street, city/town, province (if any), country and foreign postal code, in the country where you permanently or normally reside outside of the U.S.* If treaty benefits are being claimed, this address is usually the address in the treaty country. If you do not have a permanent residence, due to relocation to the U.S., enter only the "name" of the foreign country where you last resided **.
Do not enter a post office box or an "in care of" (c/o) address on this line. If you do your application may be rejected.
----------------------------------------------------------------------
Foreign 3
Street address, apartment number, or rural route
address
number.
Do not use a P.O. box number.
(if different
120 White House Way
from above) ------------------------------------------------------
(see City or town, state or province, and country.
instructions) Include ZIP code or postal code where appropriate.
Southqate, Sheffield S72 1HF England
----------------------------------------------------------------------
*
----------------------------------------------------------------------
Foreign 3
Street address, apartment number, or rural route
address
number.
Do not use a P.O. box number.
(if different ------------------------------------------------------
from above) City or town, state or province, and country.
(see Include ZIP code or postal code where appropriate.
instructions)
England
----------------------------------------------------------------------
**
Line 4 -- Birth Information:
Enter your date of birth in month/day/year format (i.e. July 7, 19xx would be entered as 07/07/19xx) and your country of birth. If available, provide the city and state or province. You must identify the country in which you were born. To be eligible for an ITIN, your birth country must be recognized as a foreign country by the U.S. Department of State.
-------------------------------------------------------------------
Birth 4
Date of birth (month/day/year) Country City and
information
of birth state or
province
(optional)
07 / 07 / 19XX Italy Venice
-------------------------------------------------------------------
Line 5 -- Gender:
Check the appropriate box for your gender.
-------------------
5
[ ] Male
[x] Female
-------------------
Line 6 -- Other Information:
L.6a. Country(ies) of Citizenship.
Enter the complete country name in which you are a citizen. Two (2) countries may be listed where dual citizenship applies. If two countries are listed, separate the countries with a slash (/). Enter the complete country name(s); do not abbreviate.
-------------------------------
6a
Country(ies) of citizenship
Italy
-------------------------------
L.6b.
Foreign Tax Identification Number.
If your country of residence has issued you a tax identification number, enter that number on line 6b. For example, if you are a resident of Canada you would enter your Canadian Social Insurance Number.
-----------------------------------
6b
Foreign tax I.D. number (if any)
XXXXXXXXXX
-----------------------------------
L.6c.
Type of U.S. Visa
Enter only U.S. nonimmigrant visa information. Include the USCIS classification, number of the visa, and the expiration date in month/day/year format. For example, if you have a F-1 visa that is numbered 11111111, and has an expiration date of June 13, 2010, you would enter it as "F-1", "No.11111111", "06/13/2010".
Individuals who checked reason box "f" (student, professor or researcher) must submit a passport evidencing a valid visa issued by the US Department of State.
----------------------------------------------------------
6c
Type of U.S. visa (if any), number, and expiration date
F-1 No. 11111111 06/13/2010
----------------------------------------------------------
Note:
Individuals in possession of an I-20/I-94 document(s) should attach a copy to their Form W-7.
L. 6d. Identification Documents.
Check the appropriate box. If the "other" box is checked, then write-in the type of documentation in the space provided. If the applicant presents a valid passport, then no other documents are necessary to prove "identity" and "foreign status". A passport is the only stand-alone document. If you do not have a passport, you must use the documents listed under the Supporting Documentation Table and you will be required to provide more than one current document to verify your identity and foreign status. With the exception of children under 14 years of age (under 18 years of age if a student), at least one document you present must contain a recent photograph. A birth certificate must be one of the documents used to prove "foreign status" and "identity" for a dependent under the age of 14.
----------------------------------------------------------------------
6d
Identification document(s) submitted (see instructions)
[x] Passport [ ] Driver's [ ] USCIS documentation
license/State I.D. [ ] Other _____________
Issued by:
Austria
No.:
XXXXXXXXX
Exp. date:
10/04/2010
Entry date in U.S.
02/14/2009
----------------------------------------------------------------------
REMINDER:
If you are submitting multiple documents use only the information from one of those documents to complete Line 6d. Enter the information for the second document on a separate sheet of paper and attach to Form W-7/W-7(SP).
Enter the name of the State or Country or other issuer, the identification number (if any) appearing on the document(s), the expiration date, and the date on which you entered the United States for the purpose for which you are requesting ITIN. The "entry date in U.S." must contain the complete date on which you entered the United States (if applicable). The date should be entered in month/day/year format. (i.e. February 14, 2009 would be entered as 02/14/2009). If you have not entered the U.S. enter "N/A" on this line. You may subsequently be requested to provide a certified translation of foreign language documents.
L.6e/6f. Previous Temporary TIN or EIN.
If you were ever issued a "Temporary Identification Number" (TIN or ITIN) or an Employer Identification Number (EIN) from IRS, check the "Yes" box, and enter the number on line 6f, along with the name under which it was issued. If more than one temporary number was issued or a temporary number and an EIN, attach a separate continuation sheet listing all of the previous numbers issued to you. If you never had a temporary TIN or an EIN, or you do not know your temporary TIN or EIN, check the "No/Do not know" box.
----------------------------------------------------------------------
6e
Have you previously received a U.S. temporary taxpayer
identification number (TIN) or employer identification number
(EIN)?
[ ]
No/Do not know.
Skip line 6f.
[x]
Yes.
Complete line 6f. If more than one, list on a sheet and
attach to this form (see instructions).
----------------------------------------------------------------------
6f
Enter: TIN or EIN
9XX-28-XXXX
and
Name under which it was issued
Mary J. Smith
----------------------------------------------------------------------
A temporary TIN is a nine-digit number issued by the IRS to persons who file a return and make a payment without providing a taxpayer identifying number. You would have been issued this number if you filed a U.S. Federal income tax return and did not have a Social Security Number. This temporary TIN will appear on any correspondence the IRS sent you concerning that return.
An EIN is a nine-digit number (for example, 12-XXXXXXX) assigned by the IRS to businesses.
L.6g. Name of college/university/or company -- (must be completed only if reason box "f" is checked).
If you checked reason box "f", you must provide the name of the educational institution and the city and state in which it is located. You must also indicate your length of stay.
If you are temporarily in the United States for business purposes, you must provide the name of the company with whom you are conducting your business and the city and state in which it is located. Also enter your length of stay in the U.S.
Reason box f:
----------------------------------------------------------------------
f
[x] Nonresident alien student, professor, or researcher filing a
U.S. tax return
----------------------------------------------------------------------
Line 6g
----------------------------------------------------------------------
6g
Name of college/university or company
(see instructions)
ABC University
City and state
Philadelphia, PA
Length of stay
4 years
----------------------------------------------------------------------
SIGNATURE
Who can sign the Form W-7/W-7(SP) if the applicant is a dependent under 18 years of age?
If the applicant is under 18 years of age the applicant, their parent or court appointed guardian can sign if the child can not. The individual (if other than the applicant) must type or print his or her name in the space provided and check the appropriate box that indicates their relationship to the applicant. If the individual is signing as a court-appointed guardian, a copy of the court-appointment papers showing the legal guardianship must be attached.
Adults other than a parent or court appointed guardian can sign the Form W-7, only if a Form 2848, Power of Attorney and Declaration of Representative, has been signed by a parent or court-appointed guardian authorizing the individual to sign for the applicant.
Who can sign the Form W-7/W-7(SP) if the applicant is a dependent 18 years of age or older?
If the applicant is 18 years of age or older, the applicant can sign or appoint their parent, court appointed guardian or other individual to sign. The individual (if other than the applicant) must type or print his or her name in the space provided, check the appropriate box that indicates their relationship to the applicant, and attach Form 2848 (Power of Attorney and Declaration of Representative) signed by the applicant.
Note: All Powers of Attorney (POAs) submitted to the IRS must be in English. Any POAs received in a foreign language will be considered invalid unless accompanied by a certified English translation. The POA must clearly state the purpose for which it is intended under the "tax matters" section. Refer to the IRS web site at http://www.irs.gov for additional information on Power of Attorney.
Who can sign the Form W-7/W-7(SP) if the applicant cannot sign their own name?
If an applicant cannot sign their name, then they must sign their mark, for example an "X" or a thumbprint, in the presence of a witness. The witness signature is also required and must be identified as a witness.
Where should I mail my application?
Mail your Form W-7/W-7(SP) to the following address:
Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342
If you are using a private delivery service and need to provide a street address, send your form W-7 package to:
Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, HWY 35 Austin, TX 78741-0000
Where can I go to get help with my ITIN application?
You may call the IRS toll-free number at 1-800-829-1040 (inside of the United States) for information about where to go to get help in completing your Form W-7/W-7(SP) and U.S. Federal income tax return. International applicants may call 1-267-941-1000 (not a toll-free number) for assistance. (This number is not available for residents of the U.S.)
You may visit or make an appointment to visit designated* IRS Taxpayer Assistance Center (TAC), where IRS personnel are available to:
• Assist taxpayers in the preparation of the Form W-7/W-7(SP);
• Answer questions about Form W-7/W-7(SP);
• Review and/or validate your passport and National ID documents;
• Help you respond to an IRS notice regarding your application for an ITIN; and
• Forward your Form W-7/W-7(SP), and accompanying U.S. Federal income tax return if appropriate (see "Exceptions") to the Austin Service Center.
* To find a list of local IRS TACs, proceed to the IRS website at
http://www.irs.gov.Reminder: If you are planning to use the services of an overseas IRS TAC office, make sure to call or check their web site first to determine their office hours.
You may also use the services of an IRS-authorized Acceptance Agent.
Where can I obtain additional information to help me with my ITIN application?
For details on resident and nonresident alien status and the tests for residency (including the substantial presence test), see Publication 519.
For details on individuals who can be claimed as dependents and on obtaining a SSN for a dependent, see Publication 519.
These publications are available free from the IRS. To order the publications:
• Call 1-800-829-3676 within the continental United States only. Bulk quantities may also be ordered through this number.
• Request a copy by mail by writing to:
IRS National Distribution Center 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613
• Visit your nearest IRS TAC (Taxpayer Assistance Center)
• Retrieve a copy from the IRS web site at http://www.irs.gov.
Where can I "call" to get help with my Form W-7/W-7(SP) application?
If after reading the Form W-7/W-7(SP) instructions and our free publications, you are still not sure how to complete your application or have additional questions, you may call IRS for assistance at any of the telephone numbers listed below.
• Inside the United States at 1-800-829-1040. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific Time zone.
• Outside the United States only, you may call 1-267-941-1000 (not a toll free number), or any of the overseas offices listed in the beginning of this publication.
FREQUENTLY ASKED QUESTIONS AND ANSWERS
What are the documentation requirements when applying for an ITIN?
The applicant will need to submit documentation that is current (has not expired), and that proves both identity and foreign status (i.e. contains name, address, photograph and supports the foreign status claim.)
For the definition of "current" for ITIN purposes, see "Documentation". A passport is the only document that can stand-alone and provide all of the information required. In all other circumstances the applicant will need to provide at least two separate documents in order to validate identity and foreign status (one being a civil birth certificate for a dependent under 14 years of age (18 if a student)). With the exception of children under 14 years of age (under 18 years of age if a student), at least one must include a recent photograph.
Does the "National Identity" card include the "Mexican Matricula" card as acceptable identification for applying for an ITIN?
The Matricula card is an acceptable form of identification when applying for an ITIN.
Can I send in a photocopy of my documentation?
You may only send in photocopies of original documentation that has been certified by the issuing agency.
What are the rules of the Earned Income Tax Credit (EITC) as they relate to an ITIN?
A taxpayer using an ITIN is not eligible for EITC. To claim the EITC the claimant must file a return as a citizen or legal resident of the United States on Form 1040. In addition, the claimant, spouse and qualifying child(ren) listed on the return must have valid "work related" Social Security Numbers. If the claimant is married, he or she must file a return using the Married Filing Joint status (for the exception to this rule, see Publication 501, Marital Status -- "Married Persons Living Apart").
What are the rules for the Child Tax Credit/Additional Child Tax Credit (CTC) as they relate to an ITIN?
Although your child may be able to obtain an ITIN for purposes of being claimed as a dependent on your U.S. Federal income tax return, your child must be a U.S. citizen, U.S. national or U.S. resident to be considered a "qualifying child" for purposes of the Child Tax Credit. Refer to IRS Publication 972 (Child Tax Credit) for additional information.
Can an ITIN be used to file a delinquent or amended return for prior years?
An ITIN can be used for any valid, delinquent or amended tax returns (income, estate, gift or refund claim). Furnishing an ITIN on a return does not eliminate your need to satisfy the eligibility standards for claiming specific exemptions, credits, etc. If the U.S. Federal income tax return you attach to Form W-7 is filed after the return's due date, you may owe interest and/or penalties. You should file your current year tax return by the prescribed due date.
Are ITINs valid for dependents if I file a delinquent U.S. Federal income tax return?
ITINs will be accepted for dependents on current and delinquent returns. Dependents can be claimed only when the dependency tests are met.
What steps do I have to take when I have an ITIN and become eligible for a Social Security Number?
Make proper application for a SSN and upon receipt advise the IRS in writing of your new SSN. Your correspondence should be sent to the address listed for filing your U.S. Federal income tax return. The new SSN will become the primary number and must be used for all future filing purposes. The IRS will void the ITIN. All prior tax information under the ITIN will be associated with the new SSN.
What do I do if I think I once had a SSN, but I'm not sure?
Check with the SSA before applying for an ITIN. The SSA website is located at http://www.socialsecurity.gov
What documentation will I need to advise the IRS that the Social Security Administration will not provide me with a SSN?
If you are eligible to obtain a SSN, the IRS will not issue you an ITIN unless you can document that the SSA denied your request for a SSN. Supporting documentation (such as a letter or statement) from the SSA substantiating the denial must be attached to your application. If you are a student on an F-1, J-1 or M-1 visa who will not be working while studying in the U.S., you will no longer have to apply for a SSN first. You will be permitted to provide a letter from your Designated School Official (DSO) or Responsible Officer (RO), stating that you will not be securing employment in the U.S. or receiving any type of income from personal services. Additionally, you will be permitted to provide a letter from your Authorized School Official if you have been invited to the United States for a specific presentation and will be receiving an honoraria payment.
What do I do if I think I once had an IRS temporary number?
If you had a temporary Taxpayer Identification Number (TIN), but are unsure or cannot recall the number, indicate on Form W-7/W-7(SP) that you might have previously had such a number(s) and the name under which you think the number was issued. IRS will perform research to locate your number as part of the processing of your W-7/W-7(SP).
What do I do if my name has changed since I received my ITIN?
If the change only affects your legal name, you will only need to request a name change by sending a letter directly to the address listed for filing your U.S. Federal income tax return. Include an explanation of the circumstances leading to the change (marriage, divorce, etc.) and submit documentation to support your request. Examples include:
• A copy of a marriage license.
• A copy of a divorce certificate.
• An official court related document validating the name change.
What do I do if my address has changed since I received my ITIN?
If you change your street address or mailing address, you should complete a Form 8822 (Change of Address) and send it directly to the IRS address in that form's instructions.
Will the IRS issue ITINs to individuals that are experiencing delays in securing a SSN?
The IRS will not issue ITINs in such situations. If a person is entitled to a Social Security Number, then they are not eligible for an ITIN.
SUPPORTING DOCUMENTATION TABLE
An "X" in the "Foreign Status" and/or "Identity" column, indicates that the supporting documentation satisfies that category.
A passport is the only stand-alone document that will prove both identity and foreign status (i.e. if a passport is submitted, then the applicant does not need to submit any other supporting documentation). If a passport is not submitted then a combination of at least two other current documents displaying the applicant's name and photograph, and supporting their claim of identity and foreign status must be provided. With the exception of children under 14 years of age (under 18 years of age if a student), at least one document submitted must contain a recent photograph.
----------------------------------------------------------------------
Type of Supporting Documentation Foreign Status Identity
----------------------------------------------------------------------
PASSPORT (the only stand-alone X X
document)
----------------------------------------------------------------------
United States Citizenship and X X
Immigration Services (USCIS) Photo
Identification
----------------------------------------------------------------------
Visa issued by the US Department X X
of State.
----------------------------------------------------------------------
United States Driver's License X
----------------------------------------------------------------------
United States Military X
identification Card
----------------------------------------------------------------------
Foreign Driver's License X
----------------------------------------------------------------------
Foreign Military Identification X X
Card
----------------------------------------------------------------------
National Identification Card (must X X
be current, and contain name,
photograph, address, date of birth
and expiration date)
----------------------------------------------------------------------
United States State Identification X
Card
----------------------------------------------------------------------
Foreign Voter's Registration Card X X
----------------------------------------------------------------------
Civil Birth Certificate X* X
----------------------------------------------------------------------
Medical Records (valid for
dependents only -- under 6 years of X* X
age)
----------------------------------------------------------------------
School Records (valid for X* X
dependents only -- under 14 years
of age (under 18 years of age if a
student.))
----------------------------------------------------------------------
* May be used to establish foreign status only if documents are
foreign.
======================================================================
EXCEPTIONS TO THE TAX RETURN FILING REQUIREMENT CHART
EXCEPTION #1. Third Party Withholding on Passive Income
Information reporting and withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an ITIN to enable them to file information reports that are required by law.
• Form 8805, Foreign Partner's Information Statement of Section
1446Withholding Tax;
• Form 1042-S, Foreign Person's United States Source Income Subject to Withholding from Distributions from Pensions, Dividends, Annuities, Interest, Retirement, Profit-Sharing Plans, IRA, Insurance Contracts, etc.;
• Form 1099-INT, Interest Income
• Schedule K-1, Partner's share of income, Credits, Deductions, etc.
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
----------------------------------------------------------------------
Third Party
Withholding Persons who are eligible Documentation to be submitted
on Passive to Claim Exception 1 by individuals who are eligible
Income include: to claim Exception 1:
----------------------------------------------------------------------
1(a)
Individuals who are
1(a)
To support Exception 1(a),
partners of a U.S. or submit a copy of the portion of
foreign partnership that the partnership or LLC
invests in the U.S. and Agreement; displaying the
who own assets that partnership's EIN (Employer
generate income subject Identification Number) and
to IRS information showing that the applicant is a
reporting and/or Federal partner in a partnership that
tax withholding is conducting business in the
requirements; or United States.
----------------------------------------------------------------------
1(b)
Individuals who
1(b)
To support Exception 1(b),
have opened an interest submit a signed letter from the
bearing bank deposit Bank on their official
account that generates letterhead, displaying your
income which is name and stating that you have
effectively connected opened a business account which
with their U.S. trade is subject to IRS information
or business and is reporting and/or federal tax
subject to IRS withholding on the interest
information reporting generated during the current
and/or Federal tax tax year.
withholding; or
----------------------------------------------------------------------
1(c)
Individuals who are
1(c)
To support Exception 1(c),
"resident aliens" for submit a signed letter from the
tax purposes and have Bank on their official
opened up an interest letterhead, displaying your
bearing bank deposit name and stating that you have
account that generates opened an individual deposit
income subject to IRS account which is subject to IRS
information reporting information reporting and/or
and/or withholding of federal tax withholding on the
Federal income tax; or interest generated during the
current tax year.
----------------------------------------------------------------------
1(d)
Individuals who are
1(d)
To support Exception 1(d),
receiving distributions submit documentation in the
during the current year form of a signed letter or
of income such as document from the withholding
pensions, annuities, agent, on official letterhead,
rental income, showing the individual's name
royalties, dividends, and evidencing that an ITIN is
etc., and are required required to make distributions
to provide an ITIN to to the individual during the
the withholding agent current tax year, which are
(i.e. investment subject to Federal tax
company, insurance withholding and/or IRS
company, financial reporting requirements.
institution, etc.) for Self-generated income
the purposes of tax statements will only be
withholding and/or accepted with a copy of the
reporting requirements. contract or a letter with a
post-marked envelope addressed
from the withholding agent.
----------------------------------------------------------------------
EXCEPTION #2. Wages, Salary, Compensation and Honoraria payments with Tax Treaty Benefits Claimed; or Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; or Scholarships, Fellowships and Grants No Tax Treaty Benefits Claimed; or Gambling Winnings with Tax Treaty Benefits Claimed.
Information Reports for which the ITIN is being requested. Information reports include but are not limited to:
• Form 1042-S, Foreign Person's United States Source Income Subject to Withholding
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
----------------------------------------------------------------------
2a. Wages, Salary,
Persons who are eligible Documentation to be
Compensation and
to Claim
Exception 2(a)
submitted by
Honoraria* payments
include: individuals who are
eligible to claim
Claiming the
• Individuals claiming the
Exception 2(a).
Benefits of a Tax
benefits of a tax treaty
Treaty
who are either exempt or • A letter of
subject to a reduced employment from the
rate of withholding of payer of the
tax on their wages, income, or
salary, compensation
and honoraria payments, • A copy of the
employment
and
contract, or
• Who will be submitting • A letter requesting
Form 8233 to the payer your presence for a
of the income. speaking
engagement, etc.
along with:
• Information on the
Form W-7/W-7(SP)
application that
the person is
entitled to claim
the benefits of a
tax treaty, and
• A copy of the
completed
withholding agent's
portion of
Form 8233 attached
to the
Form W-7/W-7(SP).
* Individuals present
in the U.S. who are
receiving honoraria
payments, do not have
to obtain a letter of
denial from the SSA.
A letter from the
Authorized School
Official stating the
purpose of the visit
and that the
individual will be
receiving payment in
the form of an
honoraria will
suffice.
----------------------------------------------------------------------
2b. Scholarships,
Persons who are eligible Documentation to be
Fellowships and
to Claim
Exception 2(b)
submitted by
Grants.
include: individuals who are
eligible to claim
Claiming the
• Individuals claiming the
Exception 2(b).
Benefits of a Tax
benefits of a tax treaty
Treaty
who are either exempt • A letter or
from or subject to a official
reduced rate of tax on notification from
their income from the Educational
scholarships, Institution (i.e.
fellowships, or grants College or
(i.e. foreign students, University)
scholars, professors, awarding the
researchers, or any non-compensatory
other individual) scholarship,
fellowship, or
and
grant, or
• Who will be submitting • A copy of a
Form W-8BEN to the contract with a
withholding agent. College, University
or Educational
Institution,
along with:
• A copy of your
passport showing a
valid Visa issued
by the US
Department of
State.
• Evidence
(information)
displayed on the
Form W-7/W-7(SP)
application that
the person is
entitled to claim
the benefits of a
tax treaty, and
• A copy of the
W-8BEN that was
submitted to the
withholding agent,
attached to the
Form W-7/W-7(SP);
• A letter from the
Social Security
Administration
(SSA)*, stating
that the individual
is ineligible to
receive a Social
Security Number.
Note:
*Students on a
F-1, J-1 or M-1 visa
who will
not
be
working while
studying the U.S.,
will not have to
apply for a SSN. They
will be permitted to
provide a letter from
their Designated
School Official (DSO)
or Responsible
Officer (RO), stating
that they will
not
be
securing employment
in the U.S. or
receiving any type of
income from personal
services. This
applies whether a
U.S. Federal income
tax return is
attached to Form W-7
or Exception 2 is
being claimed.
----------------------------------------------------------------------
2(b) Scholarships,
Claiming tax treaty Certification letter
Fellowships and
benefits, exempt or for supporting
Grants from Student
subject to reduced rate identification
and Exchange
of tax documents. The
Visitor Program
certification letter
(SEVP) approved
And must:
colleges/
universities/
Who will be submitting • Be on original,
institutions
Form W-8 BEN to the official college,
withholding agent. university or
The Student and
institution
Exchange Visitor
letterhead with a
Program (SEVP)
verifiable address
approved
institutions for
• Provide applicant's
non-resident alien
full name and
students and
Student Exchange
exchange visitors,
Visitor's
their spouses and
Information
dependents
classified under
• Include the
section
Information System
101(a)(15)(F), (M)
(SEVIS) number
or (J) of the
Immigration and
• Certify the
Nationality Act {8
applicant's
U.S.C.
registration in the
1101(a)(15)(F), (M)
SEVIS program
or (J)} A
certification
• Certify that the
letter is required
student presented
for each Form W-7
an unexpired
application:
passport, visa or
primary, associated
other
secondary (spouse)
identification
and dependent(s).
documents for
review
• List the
identification
documents provided
to verify identity
and foreign status
• Be signed and dated
by a SEVIS
official, Principal
Designated School
Official (PDSO),
Designated School
Official (DSO),
Responsible Officer
(RO) or Alternate
Responsible Officer
(ARO) of a
certified school
exchange program
with a verifiable
contact telephone
number
You must also:
• Attach copies of
documents used to
verify the
applicant's
identity and
foreign status from
the approved list
of documents as
presented in the
Form W-7
instructions
(passport must
include copy of
valid visa issued
by U.S. Department
of State)
• Attach a copy of
DS-2019,
Certificate of
Eligibility for
Exchange Visitor
Status (J-1 status)
and/or copy of the
I-20, Certificate
of Eligibility for
Non-Immigrant
Student Status
• Include the treaty
country and article
number that
supports the claim
to a tax treaty
benefit on Form W-7
• Include a letter
from DSO or RO
stating that the
applicant will not
be securing
employment in the
U.S. or receiving
any type of income
from personal
services
Note:
Students on
F-1, J-1 or M-1 visa
will not have to
apply for a SSN.
They are permitted to
provide a letter from
their DSO or RO
stating that they
will not be securing
employment in the
U.S.
See example of a SEVP
certification letter
from a SEVP
institution. This
letter may include
statements from the
DSO/RO stating
applicant will not be
securing employment
in the U.S. The
letter from the DSO
may also include SSA
denial or honoraria
information.
----------------------------------------------------------------------
2c. Scholarships,
Persons who are eligible Documentation must be
Fellowships and
to Claim
Exception 2(c)
submitted by
Grants.
include: individuals who are
eligible to claim
No Tax Treaty
• Individuals receiving
Exception 2(c)
Benefits
non-compensatory income
from scholarships, • A letter or
fellowships, or grants official
(i.e. foreign students, notification from
scholars, professors, the Educational
researchers, or any Institution (i.e.
other individual) that College or
is subject to IRS University)
information reporting awarding the
and/or tax withholding non-compensatory
requirements during the scholarship,
current year. fellowship, grant
or
• A copy of a
contract with a
College, University
or Educational
institution,
along with:
• A copy of your
passport showing a
valid visa issued
by the US
Department of
State.
• A letter from their
Designated School
Official (DSO) or
Responsible Officer
(RO) stating that
the individual is
receiving
non-compensatory
income from
scholarships,
fellowships, or
grants, that is
subject to IRS
information
reporting and/or
tax withholding
requirements:*
*
This letter must be
attached to
Form W-7, or your
application for an
ITIN will be
denied.
and
• A letter from the
Social Security
Administration
(SSA) stating that
the individual is
ineligible to
receive a Social
Security Number.
Note:
Students on a
F-1, J-1 or M-1 visa
who will
not
be
working while
studying the U.S.,
will not have to
apply for a SSN. They
will be permitted to
provide a letter from
their Designated
School Official
(DSO), or Responsible
Officer (RO), stating
that they will not be
securing employment
in the U.S. or
receiving any type of
income from personal
services. This
applies whether a
U.S. Federal income
tax return is
attached to Form W-7
or Exception 2 is
being claimed.
----------------------------------------------------------------------
2d. Gambling Income
Persons who are eligible Documentation must be
to Claim
Exception 2(d)
submitted through the
Claiming the
include: services of an
Benefits of a Tax
appropriate gaming
Treaty
• Nonresident Aliens official serving as
visiting the U.S. who an IRS ITIN
have gambling winnings; Acceptance Agent to
and apply for an ITIN
under
Exception 2(d).
• Who are claiming the
benefits of U.S. Tax
Note:
If you do not
Treaty for an exempt or secure the services
reduced rate of Federal of a gaming official,
tax withholding on that you may still file a
income; and Form 1040NR at the
end of the tax year
• Who will be utilizing with a
the services of a Form W-7/W-7(SP),
gaming official acting attaching a copy of
as an IRS ITIN the Form 1042-S
Acceptance Agent displaying the amount
of tax withheld. Your
1040NR return should
also display the tax
treaty article number
and country under
which you are
claiming the treaty
benefits.
----------------------------------------------------------------------
EXCEPTION #3. Third Party Reporting of Mortgage Interest
Information reporting and/or withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an ITIN to enable them to file information reports that are required by law.
• Form 1098, Mortgage Interest Statement.
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
----------------------------------------------------------------------
Exception 3
Documentation to be submitted by individuals
Third Party Reporting of
who are eligible to claim
Exception 3
Mortgage Interest
includes:
• Individuals who show evidence of a home
mortgage loan. This would include a copy
of the contract of sale or similar
documentation, showing evidence of a home
mortgage loan on real property located in
the United States.
----------------------------------------------------------------------
EXCEPTION #4. Third Party Withholding -- Disposition By a Foreign Person of United States Real Property Interest
Information reporting and withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an ITIN to enable them to file information reports that are required by law.
• Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests,
• Form 8288A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
• Form 8288B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
----------------------------------------------------------------------
Exception 4
A withholding obligation Documentation to be
Third Party
is generally imposed on a submitted by individuals
Withholding -
buyer or other transferee who are eligible to claim
Disposition By a
(withholding agent) when
Exception 4
includes:
Foreign Person
a United States real
of United
property interest is • A completed Form 8288-B
States Real
acquired from a foreign and a copy of the
Property
person. In some instances contract of the sale.
Interest.
the foreign person may
apply for a withholding • For the seller of the
certificate to reduce or property, copies of
eliminate withholding Forms 8288 and 8288-A
on the disposition of submitted by the buyer
real property. should be attached to
the Form W-7/W-7(SP).
----------------------------------------------------------------------
EXCEPTION #5. Filing Under TD-9363 with Registration Form 13350
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
----------------------------------------------------------------------
Reporting Obligations
Persons who are eligible Documentation to be
under Treasury Decision
to Claim
Exception 2(d)
submitted by
9363
include: individuals who are
eligible to claim
Individuals who are
Exception 5
required by law to includes:
comply with Treasury
Decision 9363 (TD-9363) • Form W-7 and
and who must obtain an Form 13350
along
ITIN to meet this
with
requirement.
• A letter from the
employer on
corporate
letterhead
stating that the
individual has
been designated
to comply with
IRS reporting.
----------------------------------------------------------------------
EXAMPLES OF COMPLETED FORM W-7S FOR "EXCEPTIONS"
EXCEPTION 1 -- THIRD PARTY WITHHOLDING ON PASSIVE INCOME
An Interest in a U.S. Partnership -- No Tax Treaty Benefits
Pension Income -- No Tax Treaty Benefits
Pension Income -- With Tax Treaty Benefits
Royalty Income -- With Tax Treaty Benefits]
EXCEPTION 2
a. Wages, Salaries, Compensation and Honoraria Payments -- With Tax Treaty Benefits
b. Scholarships, Grants, Fellowships -- With Tax Treaty Benefits
c. Scholarships, Grants, Fellowships -- No Tax Treaty Benefits
d. Gambling Winnings -- With Tax Treaty Benefits
Wages -- With Tax Treaty Benefits -- Also attach a Letter from the Social Security Administration denying your request for a Social Security Number. (Remember to complete information for Company and Length of Stay on Line 6g.)]
Wages -- With Tax Treaty Benefits -- Also attach a Letter from the Social Security Administration denying your request for a Social Security Number. (Remember to complete information for University and Length of Stay on Line 6g.)
[The following graphic has not been reproduced:
Professor with Wages
Honoraria Payment -- With Tax Treaty Benefits -- There is no requirement to attach a Letter from the Social Security Administration denying your request for a Social Security Number. A letter from the Authorized School Official will suffice. (Remember to complete information for University and Length of Stay on Line 6g.)
Scholarship Income -- With Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.)
Grant Income -- With Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.)
Scholarship Income -- No Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.)
Gambling Winnings -- Tax Treaty Benefits Claimed -- (Form W-7 must be submitted through a gaming official who is an IRS authorized Acceptance Agent)]
EXCEPTION 3 -- MORTGAGE INTEREST
[The following graphic has not been reproduced:
Form W-7]
EXCEPTION 4 -- DISPOSITION OF A REAL PROPERTY INTEREST
(FIRPTA -- Foreign Investment in Real Property Tax Act)
[The following graphic has not been reproduced:
Form W-7]
EXCEPTION 5 -- TREASURY DECISION 9363
[The following graphic has not been reproduced:
Form W-7]
FORM W-7/W-7(SP) CHECK LIST
Prior to submitting your Form W-7 and attached documentation (if applicable) did you remember to:
1. Verify that you are completing the most current version of the Form W-7/W-7(SP).
2. Verify that the entries on the Form W-7/W-7(SP) do not conflict with the supporting documentation presented.
3. Ensure that the entries are typewritten or printed clearly and legibly in ink.
4. Ensure that you checked the appropriate box indicating the "Reason you are Submitting Form W-7/W-7(SP)."
5. Verify that the name on Line 1 matches the name on the supporting documentation.
6. Enter your complete mailing address on line 2.
7. Enter your permanent foreign address on Line 3, or if you have relocated to the United States, just enter the name of the foreign country where you last resided.
8. Verify that the country of birth is present on Line 4, and that the date of birth is entered in a month/ day/year (MM/DD/YYYY) format.
9. Place an "X" in the appropriate "gender" box on line 5.
10. Ensure that you entered your complete visa information (if applicable) on line 6c.
11. Check that you entered your complete date of entry (if applicable) in a month/day/year (MM/DD/YYYY) format.
12. Check that all Form W-7/W-7(SP) applications have a signature that matches the signature on the supporting documentation, or in the case of a delegate, reflects the delegate's relationship to the applicant.
13. Enter the date of the application in a month/day/ year (MM/DD/YYYY) format.
14. Submit:
• Your completed valid U.S. Federal income tax return or documents substantiating that you meet an exception to the tax return filing requirement.
• A letter, form or other documentation from the Social Security Administration (if applicable) stating that you are not eligible to receive a SSN
• A letter from the Designated School Official or Responsible Officer (if applicable) stating that you are here for the purposes of study and will not be receiving income for personal services, or Authorized School Official in the case of an honoraria payment.
• Supporting documentation proving your identity and foreign status.
• Attach Power of Attorney (POA) (if applicable) -- Form 8821 or Form 2848.
• Mail your package to:
Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342
or if using an overnight private delivery service:
Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000
SAMPLE LETTER FROM WITHHOLDING AGENT
(To Be Used as a Guide for Providing Required Information)
(Written on Official Letterhead of Withholding Agent)
To: IRS
ITIN POLICY SECTION
To Whom it May Concern:
This is to certify that ______________________________________________
Name of Account Holder
has an account with this organization which will be generating income
during the current tax year that is subject to IRS information
reporting requirements and/or withholding of Federal income tax. The
applicant, therefore, is requesting an ITIN to provide to us for our
reporting, withholding and distribution procedures.
Sincerely,
Date of Signature Signature of Official
________________________________ ____________________________________
Printed Name of Official
____________________________________
COPY OF FORM W-7
Application for IRS Individual Taxpayer Identification Number]
- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish
